No, the IRS will not resubmit the ACH payment.
Per the IRS: "If a
payment is returned by your financial institution (e.g., due to insufficient
funds, incorrect account information, closed account, etc.) the IRS
will mail a Letter 4870 to
the address we have on file for you, explaining why the payment could not be
processed, and providing alternate payment options."
For more information, click this IRS link: https://www.irs.gov/payments/pay-taxes-by-electronic-funds-withdrawal.
You can pay directly through the IRS Website here: https://www.irs.gov/payments.
